The one-time top-up to the Canada Housing Benefit will provide a tax-free payment of $500 to an estimated 1.8 million lower-income renters who are struggling with the cost of housing. This top-up is available to applicants with an adjusted net income below $35,000 for families, or below $20,000 for single Canadians, who pay at least 30 per cent of their adjusted net income towards rent. The CRA will begin receiving applications and processing payments for the benefit starting December 12, 2022.